Section 9(2) in The Digital Signature (End entity) Rules, 2015
(2)For the purpose of reference element generation, the signing software shall-(a)create reference(s) element(s) with reference to the item of information, xml transform element(s) (optional), digest algorithms and digest value;(b)optionally apply xml transform(s) to each referenced object in a sequential order;(c)apply the hash function in the signatory's hardware or software to each reference elements, store the hash result in the reference element;(d)ensure that if the object element is created, it shall not have a manifest element;(e)ensure that exclusive canonicalization "without comments" has been mandatorily specified in addition to any other transforms.
